Gas Pipeline Uniform Accounting Regulations

46 (1) Maintenance accounts kept in accordance with Schedule VII shall be debited with the costs of repairing and maintaining plant and shall include

• (a) incidental costs including the construction and removal of false work in connection with maintenance;

• (b) the cost of relocating pipeline plant where retirement accounting for units of plant is not involved;

• (c) the cost of raising or lowering line pipe in the trench where retirement accounting for units of plant is not involved;

• (d) the cost of repairing fences, sidewalks, driveways and streets within or adjacent to the plant;

• (e) the cost of installing, maintaining and removing temporary facilities to prevent any interruptions in operations; and

• (f) the cost of maintaining public improvements included in account 176 (Public Improvements).

(2) Where employees whose pay is normally debited to operating expenses

• (a) mow and beautify grounds and buildings,

• (b) periodically restore seasonal features such as gardens, shrubbery and lawns, or

• (c) clear and remove snow, ice and fallen timber,

their pay and any other costs arising from such employment may be debited to the maintenance or operating account, at the option of the company.